The explanatory factors of interests as a key audit matter in the separate financial statements of listed European Union entities

Albuquerque, F.; dos Santos, P. G.; Ribeiro, M.

http://hdl.handle.net/10400.21/23055

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Autores

Albuquerque, F.

dos Santos, P. G.

Ribeiro, M.

Resumo(s)

This paper aims to identify the factors that may likely explain the identification of investments in subsidiaries, associates, and joint ventures under International Accounting Standard (IAS) 27 as a key audit matter in the separate financial statements (SFS) of listed European entities. The final research sample comprises 243 entities from 18 European countries. The findings from the logistic regression particularly found the weight of those interests (the material relevance) within the entities’ SFS as an explanatory factor, as well as the use of the cost as the accounting method for those interests.

URI

http://hdl.handle.net/10400.21/23055

Citação

Albuquerque, F., dos Santos, P. G., & Ribeiro, M. (2025). The explanatory factors of interests as a key audit matter in the separate financial statements of listed European Union entities. GCG: Revista de Globalización, Competitividad Y Gobernabilidad, 19(1), 55–70. https://dialnet.unirioja.es/servlet/articulo?codigo=10032784

Editora

GCG

DOI

10.58416/GCG.2025.V19.N1.03

Coleções

ISCAL - Artigos

Licença CC

cclicense-by-nc-nd

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